A. If, as the result of an audit, the local tax administrator determines that there has been an overpayment of a locally imposed and administered tax, the local tax administrator shall notify the taxpayer, in writing, of the amount of overpayment within thirty (30) days after the determination of the amount of overpayment.
B. In the event the local tax administrator determines that a tax payment was incorrectly submitted to the Village rather than to another local governmental entity, the local tax administrator shall notify the local governmental entity that imposed the tax.
C. The local tax administrator shall send written notice to a taxpayer upon the local tax administrator's issuance of a protestable notice of tax due, a bill, a claim denial, or a notice of claim reduction regarding any tax. The notice shall include the following information:
(i) the reason for the assessment;
(ii) the amount of the tax liability proposed;
(iii) the procedure for appealing the assessment; and
(iv) the obligations of the Village during the audit, appeal, refund and collection process.
(MC-9-2000, Added, 01/02/2001)